TY  - JOUR
AB  - Purpose– The paper aims to discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and to assess of the future of sustainability accounting and reporting.Design/methodology/approach– The paper is a review of recent literature in sustainability accounting.Findings– Assessment of recent literature leads to the conclusion that both management decision making, through problem solving and scorekeeping, and a critical approach, through awareness raising, contribute to the development of sustainability accounting and reporting; however, the development of sustainability accounting and reporting should be orientated more towards improving management decision making.Originality/value– The paper is a systematic review of recent research developments in sustainability accounting.
VL  - 23
IS  - 7
SN  - 0951-3574
DO  - 10.1108/09513571011080144
UR  - https://doi.org/10.1108/09513571011080144
AU  - Burritt Roger L.
AU  - Schaltegger Stefan
ED  - Roger L. Burritt
ED  - Stefan Schaltegger
PY  - 2010
Y1  - 2010/01/01
TI  - Sustainability accounting and reporting: fad or trend?
T2  - Accounting, Auditing & Accountability Journal
PB  - Emerald Group Publishing Limited
SP  - 829
EP  - 846
Y2  - 2024/04/25
ER  -